Letter from Peter John Heywood, Steward to the Duke of Atholl, reporting on Isle of Man governance arrangements post-Revestment, including a controversial regency proposal to allow non-residence of governors, and disputes over drainage and land rights affecting the Duke's demesne. Written 18 years after the 1765 Revestment, it illustrates ongoing tensions between the Duke's interests and local administration under Lutwidge and other officials.